Irish VAT legislation largely follows Directive 2006/112/EC ('the Principal VAT Directive') and applies exemption to most of the same categories of goods and services (a full list is provided in Appendix 40B) and they are supplied under the first Schedule to the VAT Consolidation Act 2010.
The effects of exemption are that:
- Ìý
•ÌýÌýÌýÌý goods or services are free of VAT at the point of
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